General Questions

1. What is AWS Europe? On 1 July 2018, AWS began selling our services from our Luxembourg-based AWS entity, Amazon Web Services EMEA SARL, ("AWS Europe").  Both AWS and AWS Europe are wholly owned subsidiaries of Amazon.com, Inc. AWS Europe provides all invoicing and payment services for your accounts based in these countries and territories in Europe, the Middle East, and Africa. Please read below for details.

2. Which of my AWS accounts are affected? Any AWS account with a Tax Address on their Tax Settings page located in these countries and territories are billed by AWS Europe.

If you have a consolidated billing family, the payer account can view the Tax Address of all linked accounts on their own Tax Settings page. Please note that linked accounts do not inherit the Tax Address or Tax Registration Number (TRN) of the payer account, and must be updated individually. Please see Question 15 for more details.

3. How does AWS determine the Tax Address and country for my account(s)?

At the moment of invoicing, AWS determines each account’s country, and thus the account’s AWS seller and applicable taxes. Each account’s Tax Address on the Tax Settings page displays the account’s country, which is the end result of the following logic:

If you have provided a valid Tax Registration Number (also known as a TRN, VAT Number, VAT ID, or VAT Registration Number) for your account on the Tax Settings page, then the account’s country is the country associated with your TRN.

If you do not have a TRN, have not provided a valid TRN, or AWS does not collect TRNs from your country, AWS uses the following logic until we find a match to determine your account’s country:

1. The billing address if it matches the country of a credit card on file;

2. The contact address if it matches the country of a credit card on file;

3. The billing address; or

4. The contact address.

The “information” icon next to your Tax Address will describe which logic was used to select the Tax Address.

(If your individual account is on invoicing, we do not take into account your credit card information, even if it is on file.)

Here are three examples of how this logic might apply:

1. Your account’s country would be Belgium if it had the following attributes: no TRN, billing address in Belgium, credit card from France, and contact address in Germany.

2. Your account’s country would be Israel if it had the following attributes: no TRN, billing address in Israel, no credit card (pays via invoice), and contact address in US.

3. Your account’s country would be Germany if it had the following attributes: TRN in Germany, billing address in the UK, credit card in the US, and contact address in France.

For easy-to-follow guidance on how to update your account's addresses, please see here or Question 15 for consolidated billing families.

If you have a consolidated billing family, please note that each account is assessed individually: linked accounts do not inherit the Tax Address or TRN of the payer account. The payer account can view the Tax Address of all their linked accounts on their own Tax Settings page.

4. How do I update my Tax Address?

The logic we use to determine an account’s Tax Address is explained in Question 3. Please review this and follow the instructions outlined in Question 5 or Question 15 for consolidated billing families to update the appropriate address fields.

5. I’m being billed by AWS EMEA SARL, is this correct?

We strongly encourage customers to take the following steps to make sure your account information is up-to-date and accurate. This ensures that AWS calculates tax correctly and issues you valid VAT invoices, where required.

1. If you have a Tax Registration Number (also known as a TRN, VAT Number, VAT ID, or VAT Registration Number), visit the Tax Settings page of the AWS Billing Console and confirm/update the TRN and Business Legal Address for your account(s). The list of countries where AWS Europe collects TRNs, as well as the format of such TRNs, can be found here and additional information can be found in Question 14. For guidance on how to update your account's addresses, see here or Question 14 for consolidated billing families.

2. If you do not have a TRN or we do not display your country on the dropdown menu in the Manage Tax Registration screen, visit the Payment Methods page of the AWS Console to confirm/update the account’s billing address. Additionally, please visit the My Account page of the AWS Console to confirm/update the account’s contact address. For guidance on how to update your account's addresses, see here or Question 15 for consolidated billing families.

6. I am a B2B customer, my company's Tax Registration Number (TRN) is on our AWS accounts, so why are we being charged VAT rather than using Reverse Charge and self-assessing VAT?

Amazon Web Services EMEA SARL ("AWS Europe") is an entity established in Luxembourg which began selling our services on 1 July 2018. In addition to its headquarters in Luxembourg, AWS Europe has branches in the following countries: Austria, Bahrain, Belgium, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Ireland, Israel, Italy, Kuwait, Netherlands, Norway, Poland, Portugal, Romania, Saudi Arabia, Spain, Sweden, Switzerland, UAE (Dubai and Abu Dhabi) and the UK. These are not subsidiaries: they are the same legal entity as the AWS Europe headquarters in Luxembourg. The branches have the relevant resources to be a registered establishment in their countries and are, therefore, treated as a local vendor for VAT purposes.

This is important, as it has an impact on the invoicing and payment process as of 1 July 2018.

The VAT invoices, where applicable, are issued by:

1. The AWS Europe Branches, when the account is located in a country where there is a branch

2. AWS Europe headquarters in Luxembourg in all other cases.

Please note that AWS determines tax at the individual account level. Therefore, if you have a consolidated billing family, your linked accounts do not inherit the Tax Address or TRN of the payer account, and must be updated individually. The payer account can check and modify the Tax Address of all their linked accounts on their own Tax Settings Page. Please see Question 15 for more details.

Accounts with TRNs should be able to claim a credit for VAT charged by AWS Europe (HQ or Branches) in accordance with their circumstances and local laws and regulations. To review examples of the formatting for VAT Invoices, please click here. The VAT Invoices will be getting a new look beginning 20 January 2021. Please click here for an example of the new look.

In Serbia and Russia, although AWS Europe does not have a branch, AWS Europe is required to charge VAT to all customers.

7. If I update my Tax, Account, or Billing Address mid-month, how is VAT calculated?

Changes to this information have no impact on VAT calculations until the moment of invoicing, which happens immediately for subscription services (e.g., Reserved Instances, Domain Names) and usually around the first of the following month for services billed on a monthly basis. At the time of invoicing, AWS calculates and applies applicable VAT based on the information you have provided in your AWS account (as described in Question 3).

8. I receive special status/relief from paying VAT. How do I check that I am not charged VAT?

To check if we have applied your special status/relief to all applicable accounts, visit your Bills page and check that no VAT has accrued in the Taxes section. If you are accruing VAT then your special status/relief has not been applied, so please create a case through the Support Center on your AWS Console and attach the applicable certificate(s) issued by the tax authorities in your country. If you do not have such a certificate, please provide information about your special status/relief and include specific sections of tax legislation that are applicable to your organization. We will review submitted materials and email you with our findings.

If we find that you benefit from special status, please ensure your organization's name and/or email is clearly identified on each individual account that benefits from this status, and, if you open any new accounts, please create another case through the Support Center and request that the special status be applied to the new account.

To review an example VAT Invoice for special status customers, please click here.

 

Billing, Payment, and Remittance Questions

9. What payment currencies and payment methods are supported by AWS Europe?

AWS Europe supports the following currencies: Euro, British pound, US dollar, Swiss franc, Danish krone, Norwegian krone, Swedish krona, and South African rand. If you currently pay in an unsupported currency, your future invoices will be reflected in US dollars. You can change your currency preference to a supported currency at any time via the Currency Preference section on the My Account page.

AWS Europe accepts payments made using Electronic Funds Transfer or by MasterCard, VISA, and American Express credit cards only. Diner’s Club or Discover credit cards are not accepted.

10. I pay for my AWS services on invoicing terms. Is there anything I need to do?

Yes. Please make sure you have made the internal changes needed to remit payments to AWS Europe for your accounts based in Europe, the Middle East, and Africa. This may include updating records in billing systems or open purchase orders. Remittance information can be found on your bills for AWS Europe when logged into the AWS console.

11. What is a Request for Payment, a VAT Invoice, and a Receipt?

Request for Payment: The Request for Payment is a summary of charges, credits, and taxes for AWS services provided by AWS Europe. Requests for Payment are available from the Bills page and via email. (Note: If you are a payer account for a consolidated billing family, this document will also include details for all of your linked accounts).

Beginning 20 January 2021, the Request for Payment will no longer be issued. The VAT invoice will include the additional details of purchases that were previously provided in the RFP. VAT invoices will also emailed to customers that opt-in to receive PDF invoices.

VAT Invoice: A VAT Invoice is an official tax record for you to meet your local compliance obligations, where applicable. In countries where AWS charges you VAT, a VAT Invoice is issued in addition to a Request for Payment. A VAT invoice is issued for each TRN or each account without a TRN. If there is more than one account in a consolidated billing family with the same TRN, only the payer account will have access to the VAT invoice. In countries where AWS does not collect VAT, a VAT invoice may still be issued to enable you to self-assess, if required by local regulations. VAT invoices are issued by the AWS Europe Branches, when the account is located in a country where there is a branch, and by AWS Europe headquarters in Luxembourg in all other cases. VAT invoices are available from the Bills page after selecting the month and clicking on "Tax Invoices,” and via email. Beginning 20 January 2021, the invoices be shown in the Amazon Web Service EMEA SARL – Service Charges section.

Receipt: A Receipt is issued for your individual accounts’ records in cases where AWS does not charge VAT and/or there is no requirement for AWS to issue a VAT Invoice. It is a summary of your usage and charges, including tax, if applicable.

12. My VAT invoice, and/or AWS seller appears incorrect. How do I get updated documents?

AWS determines each account’s country at the moment of invoicing, and thus the account’s AWS seller and applicable taxes. You can check your Tax Address(es) on your Tax Settings page for your account(s). To correct your AWS seller and/or Tax Address(es) please review the instructions outlined in Question 4.

Once you are satisfied with the update(s), please contact Customer Support to have your affected Request(s) for Payment and applicable VAT invoices credited and re-issued.

 

Additional Questions

13. What happens to my AWS Marketplace services?

Please see Marketplace questions below.

14. What Tax Registration Numbers (TRNs) and formats does AWS accept?
AWS Europe accepts Tax Registration Numbers (TRNs) associated with local Value Added Tax for countries provided on this list. If a TRN is accepted by AWS Europe, the country is listed on the dropdown list of the Manage Tax Registration button on the Tax Settings page. Once you select your country, the acceptable TRN formats for that country auto-populate. If you have a TRN associated with local VAT that is in a different format, please contact your regular AWS account representative or create a case with Customer Support.

 

Consolidated Billing Customers and Reseller Questions

15. My account is the payer account for a consolidated billing family. How do I check that all my accounts have the correct address and associated AWS seller?

Payer accounts can see the Tax Address and AWS Seller associated with each account by logging into their AWS Console. Once logged into the payer accounts' AWS Console, open the Tax Settings page. There you can view up to 100 rows of linked accounts at a time. Each row provides an Account ID, Tax Address, Tax Registration Number, and Seller for each account linked to this payer. The Tax Address and Seller determinations are the result of the logic explained in Question 3.

You cannot edit the Tax Address, but here are the ways you can update your linked accounts information. Payer accounts can update any linked account's Tax Address if the linked account has a Tax Registration Number. To do this, from the payer account's Tax Settings page, select the linked account(s) you want to update, select the Manage Tax Registration button, select Edit, and enter the details. You can select to bulk update several accounts at the same time. All Payer accounts must work with their linked accounts to update the billing address on the linked account's Payment Methods page. Payer accounts must work with their linked accounts to update the contact address on the linked account's My Account page.

16. I am an AWS reseller partner. How does AWS Europe impact me?

As a reseller, we expect you to follow the longstanding operational guidance that your own Tax Settings are applied to all of your linked accounts. You should follow the guidance in Question 15 to apply your own information to the necessary settings in each of your linked accounts. By ensuring your own information is on all linked accounts, AWS can calculate VAT correctly if applicable. As an AWS reseller, you are responsible for managing and charging your end customers’ VAT where necessary.

 

AWS EMEA Marketplace - Buyers

1. What is changing?

AWS Marketplace purchases are facilitated by Amazon Web Services EMEA SARL for purchases made by any AWS account based in Europe, the Middle East, and Africa (EMEA), other than Turkey and South Africa from EMEA-eligible sellers. Amazon Web Services EMEA SARL provides all invoicing and payment services for your accounts based in these countries and territories in EMEA. Note that all Professional Services on AWS Marketplace are excluded from EMEA SARL.

2. What is the benefit of this change?

AWS Marketplace buyers in EMEA receive AWS Marketplace invoices for purchases from EMEA-eligible sellers. Amazon Web Services EMEA SARL issues these invoices, similar to AWS Cloud services purchases. Additionally, for buyers in certain countries, Amazon Web Services EMEA SARL charges local value-added tax (VAT) on your AWS Marketplace purchases. Lastly, SEPA direct debit is an eligible payment method for AWS Marketplace buyers transacting through Amazon Web Services EMEA SARL.

3. How do I know from which legal entity will I receive an invoice?

Buyers who transact with EMEA-eligible sellers receive an invoice from Amazon Web Services EMEA SARL. All other transactions with continue to go through Amazon Web Services, Inc.

4. How do I know the EMEA-eligible sellers? What happens if I purchase products from EMEA-elibible sellers and EMEA-ineligible sellers from AWS Marketplace?

Please reference the following link for a list of EMEA-eligible sellers: https://aws.amazon.com/marketplace/campaigns/emea-seller-record/. For purchases from EMEA-eligible sellers, you receive invoices from Amazon Web Services EMEA SARL, unless the purchase is for professional services which will continue to be invoiced through Amazon Web Services, Inc. All other purchases continue to be invoiced from Amazon Web Services, Inc. We will continue to add EMEA-eligible sellers to AWS Marketplace. In the future, we expect all sellers on AWS Marketplace to be eligible to transact through Amazon Web Services EMEA SARL. Please note that 2P products where AWS Marketplace or Amazon-affiliated entities are the seller of record will be invoiced from Amazon Web Services, Inc.

5. I pay for my AWS Marketplace purchases on invoicing terms. Is there anything I must do?

Yes. Any AWS Marketplace transactions from eligible sellers through Amazon Web Services EMEA SARL need updated remittance instructions. You can find remittance information on your bills for Amazon Web Services EMEA SARL when signed in to the AWS Billing console. These bank accounts are different from AWS services through Amazon Web Services EMEA SARL because AWS Marketplace transactions through Amazon Web Services EMEA SARL are processed through a European payment processor. Because Amazon Web Services EMEA SARL uses a European payment institution as its payment processor for AWS Marketplace invoices, all invoices must be settled in full. Any payments that do not cover the full invoice amount will be refunded to your bank account.

6. I pay for my AWS Marketplace purchases through credit card. Do I need to do anything to keep this payment method?

No, there is no change required.

7. Can I pay for my AWS Marketplace purchases through SEPA direct debit?

Yes. SEPA direct debit is an eligible payment method for AWS Marketplace purchases through Amazon Web Services EMEA SARL for qualifying customers. Please follow the instructions to add SEPA direct debit. 

8. How can I get bank letters for these updated remittance instructions?

Use the contact us form or email us to request a bank letter.

9. Why does the bank letter indicate Amazon Payments Europe while invoices say AWS EMEA SARL?

Amazon Payments Europe is the European payment processor for AWS Marketplace invoices and Amazon Web Services EMEA SARL is the invoicing entity. All payments must be issued to the Amazon Payments Europe bank account.

10. Can payments for AWS Marketplace services invoiced through AWS EMEA SARL be issued to the same bank account for AWS Cloud service payments?

No. The bank account for AWS Marketplace purchases through Amazon Web Services EMEA SARL is a separate bank account from the account for AWS Cloud service purchases through Amazon Web Services EMEA SARL.

11. Which payment currencies and payment methods do AWS EMEA SARL support?

Amazon Web Services EMEA SARL supports the following currencies: USD, EUR, GBP, CHF, DKK, NOK, SEK, ZAR. If you currently pay in an unsupported currency, your future invoices will be in US dollars. To change your currency preference to a supported currency, go to My Account > Currency Preference. Amazon Web Services EMEA SARL accepts payments by electronic funds transfer, by MasterCard, VISA, and American Express credit cards, and by SEPA direct debit. Diner’s Club or Discover credit cards are not accepted.

12. Is there any change to my existing AWS Marketplace subscriptions? 

Yes. Existing subscriptions from EMEA-eligible sellers will be moved from Amazon Web Services, Inc. to Amazon Web Services EMEA SARL. This applies to monthly invoices for metered products, renewals, and installment payments made on flexible payment schedules. There is no impact to existing workloads.

13. What is the impact to on taxes with this change?

The impact depends on the location of your account. 
If your account is located in EMEA (except Turkey and South Africa), Amazon Web Services EMEA SARL is the marketplace operator for the purchases (including subscriptions) you make from a EMEA eligible seller. Amazon Web Services, Inc. remains as the marketplace operator for the purchases (including subscriptions) you make from a seller that is  EMEA-ineligible. If your account is located in Turkey and South Africa or anywhere else outside of EMEA, Amazon Web Services, Inc. remains as the marketplace operator. In cases where Amazon Web Services EMEA SARL is the marketplace operator for your purchase, compared to your previous purchases, Amazon Web Services EMEA SARL starts to calculate and charge VAT on your purchases IF: (i) your AWS Account is located in the following countries: Austria, Bahrain, Belgium, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Ireland, Italy, Luxembourg, Netherlands, Poland, Portugal, Romania, Spain, Sweden, UAE and the UK., AND (ii) you have provided valid VAT registration number (Please visit Tax Settings page of the AWS Billing Console and confirm or update your details, including your VAT registration number and Business Legal Address for all of your account(s). A valid VAT invoice will be available on the AWS console, to help you with your VAT accounting and compliance. In all other cases, there is no impact of this change on your taxes: Amazon Web Services EMEA SARL will charge you VAT in the same way as Amazon Web Services, Inc. charged you VAT. Please visit AWS Tax Help pages for further information on the countries where AWS needs to charge you VAT as a marketplace operator.  See how AWS determines the location of your AWS account in Tax Help - Account Location.

14. Does this affect my usage of AWS Cost Explorer, Cost and Usage Report (CUR), or the way information is displayed?

No. You can use these tools in exactly the same way you do today. The CUR has a new column to distinguish the AWS Contracting Party. This column is designed to be backward compatible and should not impact reports.

15. I have started entering Purchase Order numbers when I subscribe to SaaS products when I subscribe to AWS Marketplace products. Will this change with this launch?

No, there is no change required. You can continue using this functionality as outlined here.

AWS EMEA Marketplace - Sellers

1. What is changing?

AWS Marketplace purchases, excluding purchases of professional services, are facilitated by Amazon Web Services EMEA SARL for purchases made by any AWS account based in Europe, the Middle East, and Africa (EMEA), other than Turkey and South Africa from EMEA-eligible sellers. Eligible sellers receive two disbursements. The first is from Amazon Web Services EMEA SARL for sales on AWS Marketplace to buyers in EMEA. The second disbursement is from Amazon Web Services, Inc. for sales on AWS Marketplace to remaining buyers. For applicable transactions, sellers are charged value-added tax (VAT) on their listing fee and given a tax-compliant invoice. VAT is calculated according to the seller’s account location and tax settings in the AWS Billing console.

2. How do I sell through this legal entity?

To sell through the Amazon Web Services EMEA SARL legal entity, you will need to create an account with our European payment processor, Amazon Payments Europe. As part of this registration, you will need to complete the Know Your Customer (KYC) Process which requires you to provide additional information about your company and supporting documentation. Verification of your seller identity is required under the Payment Services Directive (PSD 2) and European Union Anti-Money Laundering Directives. For additional details, please the KYC onboarding guide and the AWS Marketplace EMEA guide for more information.

3. Do I need to relist my products to sell through this EMEA legal entity?

No, there is no need to relist your products. AWS Marketplace products are still in a global catalog. If you are selling to customers in EMEA, AWS Marketplace provider is Amazon Web Services EMEA SARL. If you sell to customers outside EMEA, your AWS Marketplace provider remains Amazon Web Services, Inc.

4. What is the impact on my taxes with this change? 

The impact depends on the location of your buyer and your position being EMEA-eligible seller.

EMEA eligible sellers vs. EMEA-ineligible sellers:  If you are an EMEA-eligible Seller, Amazon Web Services EMEA SARL is the marketplace operator for sales made to buyers with an AWS account located in EMEA, except Turkey and South Africa. If you are an EMEA-ineligible seller, Amazon Web Services, Inc. remains the marketplace operator for the sales (including subscriptions) made to buyers with an AWS account located in EMEA, except Turkey and South Africa.                  

Impact on the Listing fee: In cases where Amazon Web Services EMEA SARL is the marketplace operator for the sale, Amazon Web Services EMEA SARL is required to charge local VAT on the listing fee if your AWS Marketplace Seller account is located in Austria, Belgium, Czech Republic, Estonia, Denmark, Finland, France, Germany, Greece, Ireland, Italy, Luxembourg, Netherlands, Norway, Poland, Portugal, Romania, Spain, Sweden, Switzerland and the UK. For the applicable rates of VAT, please click here. Amazon Web Services EMEA SARL charges VAT on listing fee charges incurred from January 2022, unless you have a “special status”. Please note that “special status” includes: a. International Organizations, such as the United Nations, NATO, the OECD, etc. (local charities do not qualify for special status); b. VAT  exemption purchase certificate (for e.g. VAT56B in Ireland); and c. Article  17 split-payment in Italy. In all other cases, there is no impact of this change on your taxes. Please visit AWS Tax Help pages for further information.   

Marketplace Operator and Indirect Taxes (including VAT):  In some jurisdictions, AWS as a marketplace operator is required to charge and collect VAT in its own name on sales made by sellers.  This remains the same where Amazon Web Services EMEA SARL is the marketplace operator. In cases where Amazon Web Services EMEA SARL is the marketplace operator for the sale, compared to previous sales Amazon Web Services EMEA SARL starts to collect VAT as a marketplace operator in its own name IF: (i) your buyer’s AWS Account is located in the following countries: Austria, Belgium, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Ireland, Italy, Luxembourg, Netherlands, Poland, Portugal, Romania, Spain, Sweden and the UK., AND (ii) your customer has provided valid VAT registration number.  In these cases, Amazon Web Services EMEA SARL makes available on the AWS console a valid VAT invoice to help buyers with their VAT accounting and compliance. In all other cases, the current taxation remains the same. Please visit AWS Tax Help pages for further information. 

5. How do I receive the appropriate documentation for taxes assessed on the listing fee?

You can receive the documentation for tax on listing fees through the seller data delivery service (SDDS). If you have not set up SDDS, get started.

6. Is reporting changing? How do I reconcile disbursements from Amazon Web Services, Inc. and Amazon Web Services EMEA SARL?

Yes, the reporting is changing. To reconcile disbursements, we will add broker details and indicate transactions where VAT on the listing fee was assessed to the payments/disbursement report, revenue recognition at invoice time, and sales compensation reports. These reports are delivered through the seller data delivery service (SDDS). If you have not set up SDDS, get started.